Publication requirement: companies must state subscribed and paid-up capital equally prominently when authorised capital is published. A statutory publication requirement mandates that when a company states its authorised capital in notices, advertisements, official publications, business letters, billheads or letter paper, it must also state, in an equally prominent position and equally conspicuous characters, the amounts of capital that have been subscribed and paid-up; failure incurs specified monetary penalties on the company and on every officer in default.